Syllabus
Title
2360 Economic Psychology - Tax Psychology
Instructors
Univ.Prof.i.R. Dr. Erico Kirchler
Type
PI
Weekly hours
2
Language of instruction
Englisch
Registration
09/19/24 to 09/26/24
Registration via LPIS
Registration via LPIS
Notes to the course
Subject(s) Doctoral/PhD Programs
To support an interdisciplinary way of thinking students are provided with further input in related fields which could be of relevance for their research in international business taxation. Content of this lecture focuses on “Economic Psychology - Tax Psychology”.
The lecture is part of the Doctoral Program in International Business Taxation (DIBT), which offers an excellent doctoral education to outstanding students from all over the world, fully preparing them to conduct research on international business taxation. DIBT provides high-quality interdisciplinary training for graduates in the field of international taxation, including and combining the disciplines of public finance, international tax law and cross-border tax management.
Participants will learn about psychological theory and methodology regarding tax compliance behavior. We will learn and discuss the most prominent theories and their critique. The course will start with an input by the lecturer, followed by students’ presentations on specific topics.Students get material in advance and will prepare for the lecture. Professors select topics for presentations which are given by the students during the lectures. Further methods include theoretical inputs and discussions. After the lecture the students may issue papers or participate in an exam.
Class participation, a written assignment and a final exam aregraded, as follows:
20 % active participation in discussions in class
20 % quality of written assignment
60 % final examAll students admitted to the DIBT, the PhD in International Business Taxation, are able to participate in this lecture.
Please log in with your WU account to use all functionalities of read!t. For off-campus access to our licensed electronic resources, remember to activate your VPN connection connection. In case you encounter any technical problems or have questions regarding read!t, please feel free to contact the library at readinglists@wu.ac.at.
By E-Mail to erich.kirchler@univie.ac.at
Or DIBT coordinator: Denisse Vincke denisse.vincke@wu.ac.at
DIBT focuses on high-quality academic education and internationally competitive research. It is aimed at future elite scholars and provides interdisciplinary training in taxation of enterprises‘ cross-border activities, drawing on and combining the core disciplines public finance, international tax law, and cross-border tax management. By then expanding tax training to non-traditional yet highly relevant disciplines such as economic psychology, history, political science, ethics, and legal philosophy as well as organizational behavior and decision making, a broadening of horizons and a more comprehensive approach to research questions is achieved. All courses are taught in English.
Last edited: 2024-07-26
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